Meyer & Smith is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Container Corporation purchased computer equipment, installation and training for a total cost of 144,000 on March 15, 2018. Estimated standalone fair values of the equipment, installation and training are 90,000, 60,000 and 30,000 respectively. The journal entry to record the transaction on March 15, 2018 will include a credit to Sales Revenue for 144,000. debit to Unearned Service Revenue of 30,000. O credit to Unearned Service Revenue of 24,000. credit to Service Revenue of 60,000.